| 对“购买商誉”问题的探讨 |
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| 引用本文： | 凌楠.对“购买商誉”问题的探讨[J].江苏工业学院学报(社会科学版),2003,4(4):31-32. |
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| 作者姓名： | 凌楠 |
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| 作者单位： | 凌楠（江苏工业学院,计财处,江苏,常州,213016） |
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| 摘 要： | 企业将超过被购并企业的净资产部分认作是被购并企业的商誉,且将这部分商誉作为企业的无形资产入账,称为"购买商誉".本文通过分析认为 "购买商誉" 根本不是商誉,"购买商誉"的概念存在着重大的理论缺陷,它会引起严重的误导,建议取消这一概念,采用直接计量购并企业主体商誉的变动.
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| 关 键 词： | 购并企业 商誉 购买商誉 无形资产 |
| 文章编号： | 1009-7775(2003)04-0031-02 |
| 修稿时间： | 2003年5月10日 |
A Discussion of "Purchase of Business Reputation" |
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| Ling Lan.A Discussion of "Purchase of Business Reputation"[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2003,4(4):31-32. |
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| Authors: | Ling Lan |
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| Abstract: | The part that exceeds the net assets of the merged enterprise is recognized as a business reputation of the merged enterprise and entered as an item of invisible assets in ledger, and this is called "purchase of business reputation". However, the concept "purchase of business reputation" is theoretically inadequate and may cause serious misunderstanding. The author suggests the estimation of the altered reputation of the merged enterprise be used instead of the term of " purchase of business reputation". |
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| Keywords: | Purchase of business reputation estimation of the altered reputation merger of business enterprise |
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